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IN RE ROULEY

Bankruptcy No. 02-16378-9P7, Adversary No. 03-100.

305 B.R. 577 (2003)

In re Denise E. ROULEY, Debtor. Denise E. Rouley, Plaintiff, v. United States of America, Defendant.

United States Bankruptcy Court, M.D. Florida, Ft. Myers Division.

December 15, 2003.

Attorney(s) appearing for the Case

Richard J. Hollander, Edward R. Miller, Naples, FL, for Plaintiff.

Diane Jensen, Fort Myers, FL, for trustee.

ORDER DENYING MOTION BY UNITED STATES FOR SUMMARY JUDGMENT

ALEXANDER L. PASKAY, Chief Judge.

THE MATTER under consideration is a determination of the dischargeability of a debt, in this instance of income tax liability pursuant to 11 U.S.C. § 523(a)(1)(C). Denise E. Rouley (Debtor) initiated a one count complaint against the United States of America (Government) seeking a determination by this Court that sum of $150,000 plus accrued interest...

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